- Niğde Ömer Halisdemir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
- Cilt: 5 Sayı: 2
- EXAMINING THE RELATIONSHIP BETWEEN INTANGIBLE ASSETS AND NET PROFIT FOR COMPANIES INCLUDED IN THE BI...
EXAMINING THE RELATIONSHIP BETWEEN INTANGIBLE ASSETS AND NET PROFIT FOR COMPANIES INCLUDED IN THE BIST BANK INDEX USING A DUMMY VARIABLE
Authors : Bekir Zengin, Furkan Kayhan
Pages : 101-112
Doi:10.56574/nohusosbil.1302125
View : 56 | Download : 58
Publication Date : 2023-12-29
Article Type : Research
Abstract :This study aims to investigate the relationship between intangible assets and net profit of banks listed on the Borsa Istanbul (BIST) Bank Index (XBANK) through a dummy variable. The data of 10 banks included in the Bank Index from 2007 to 2022 was examined for this purpose using the panel data approach. According to the findings, assets variable and participation bank dummy variable are significant in explaining net profit, while intangible assets variable and development and investment bank dummy variable are meaningless. Intangible assets positively increase net profit, but when individual factors are included, they lose all statistical significance. On the other hand, assets variable has a positive effect on net profit and is statistically significant. Only one of the study\'s dummy variables for the participation bank and the development and investment bank produced findings that were statistically significant. The coefficient of the dummy variable created for participation banks, where deposit banks are taken as the base class, is negative, but statistically significant. Alternatively put, it may be claimed that deposit banks generate more profits than participation banks. As a result, it has been found that deposit banks, as a category of bank, significantly affect the model\'s net profit. Besides, the coefficient of the dummy variable created for development and investment banks, where deposit banks are taken as the base class, is negative and statistically meaningless. In light of this, it cannot be argued statistically that deposit banks make more profit than development and investment banks.Keywords : Maddi Olmayan Duran Varlıklar, Net Kr, Mevduat, Katılım, Kalkınma ve Yatırım Bankaları